Author Guidelines

1. General Requirements

Manuscripts submitted to the Journal of Accounting and Management (JAM) must be original scholarly works that have not been previously published and are not under consideration for publication by another journal, conference proceeding, book, or other publication platform.

Submitted manuscripts may present original research, conceptual studies, literature reviews, case studies, or other scholarly works relevant to the fields of accounting, management, economics, and business.

All manuscripts will undergo an initial editorial screening and a double-blind peer-review process. Submission of a manuscript does not guarantee acceptance for publication.

Authors are responsible for ensuring the originality, accuracy, integrity, and ethical compliance of the submitted manuscript.

2. Focus and Scope

The Journal of Accounting and Management (JAM) is a peer-reviewed scholarly journal that publishes original and relevant contributions in the fields of accounting and management.

The journal’s scope includes, but is not limited to, the following areas:

Accounting

Financial Accounting;
Management Accounting;
Auditing;
Taxation;
Public Sector Accounting;
Accounting Information Systems;
Behavioral Accounting;
Sustainability Accounting;
Corporate Governance;
Forensic Accounting; and
other relevant areas of accounting.

Management

Marketing Management;
Financial Management;
Human Resource Management;
Strategic Management;
Operations Management;
International Business;
Entrepreneurship;
Organizational Behavior;
Innovation Management;
Digital Business;
Small and Medium Enterprise Management; and
other relevant areas of management and business.

Manuscripts that do not correspond to the journal’s focus and scope may be rejected during the initial editorial screening.

3. Language and Manuscript Length

Manuscripts may be written in Indonesian or English using clear, formal, concise, and academically appropriate language.

The manuscript should not exceed 14 pages, including tables, figures, references, and appendices, unless otherwise approved by the editor.

Authors whose manuscripts are written in English are strongly advised to ensure that the manuscript has undergone adequate language editing before submission.

The manuscript must be prepared using the official JAM article template. The template can be accessed and downloaded through the Article Template menu on the journal website.

Manuscripts that do not follow the journal template may be returned to the authors before entering the review process.

4. Manuscript Structure

The manuscript should be arranged in the following order:

Title;
Author names;
Author affiliations;
Corresponding author’s email address;
Abstract in Indonesian;
Abstract in English;
Keywords;
Introduction;
Literature Review or Theoretical Framework, where applicable;
Research Method;
Results and Discussion;
Conclusion;
Acknowledgments, where applicable;
Author Contributions;
Funding Statement;
Conflict of Interest Statement;
Data Availability Statement, where applicable;
References; and
Appendices, where applicable.

Additional sections and subsections may be included when necessary and relevant to the type of manuscript.

Section headings should not use chapter numbering unless required by the journal template.

5. Title

The title must:

clearly represent the principal content of the manuscript;
be concise, specific, and informative;
indicate the main variables, concepts, or research context;
avoid unnecessary abbreviations and formulas; and
be written using academically appropriate terminology.

The title should be provided in both Indonesian and English.

6. Author Names and Affiliations

Author names must be written without academic or professional titles.

Each author must provide:

full name;
institutional affiliation;
city and country;
institutional email address; and
ORCID identifier, where available.

One author must be designated as the corresponding author and must provide an active email address for editorial communication.

The order of authors must reflect their respective contributions to the manuscript and must be agreed upon by all authors before submission.

7. Abstract and Keywords

Each manuscript must include abstracts in both Indonesian and English.

The abstract should contain between 150 and 250 words and should concisely present:

the background or research problem;
the objective of the study;
the research method;
the principal findings;
the conclusion; and
the principal contribution or implication of the study.

The abstract must be written as a single paragraph and should not contain citations, tables, figures, formulas, or undefined abbreviations.

Authors must provide between three and five keywords representing the principal concepts of the manuscript. Keywords should be written in alphabetical order and separated by semicolons.

Keywords should support article indexing and should not merely repeat all words contained in the title.

8. Introduction

The introduction should clearly explain:

the background of the study;
the significance of the research problem;
relevant recent literature;
the theoretical, empirical, methodological, or contextual research gap;
the novelty of the study;
the research objective or research questions; and
the theoretical or practical contribution of the study.

The introduction should not consist primarily of general definitions or an extensive description of unrelated literature.

The final paragraph of the introduction should clearly state the objective and contribution of the study.

9. Literature Review and Hypothesis Development

Where applicable, the literature review should:

present relevant theories and previous empirical findings;
critically analyze and synthesize previous studies;
explain the relationships among variables or concepts;
establish the theoretical foundation of the study;
demonstrate the position of the present research; and
support the development of hypotheses or research propositions.

The literature review should not merely list or summarize previous studies without critical analysis.

Hypotheses must be clearly formulated and supported by appropriate theoretical and empirical arguments.

10. Research Method

The research method should provide sufficient information to allow readers to understand, evaluate, and, where possible, replicate the study.

The method section should include:

research design;
research location and period;
population and sample or participants;
sampling technique;
data sources;
data collection procedures;
operational definitions of variables or research concepts;
research instruments;
validity and reliability procedures;
data analysis techniques; and
ethical approval, where applicable.

For qualitative studies, authors should explain the research approach, participant selection, data collection, data analysis, data saturation, triangulation, and procedures used to ensure research credibility.

For quantitative studies, authors should explain the statistical procedures and relevant assumption tests.

For systematic literature reviews, authors should explain the databases, search strategy, keywords, inclusion and exclusion criteria, article selection process, quality assessment, and synthesis procedures.

11. Results and Discussion

Results

The results section should present the findings clearly, systematically, objectively, and consistently with the research objectives or hypotheses.

Tables and figures may be used to support the presentation of results. However, information presented in tables or figures should not be unnecessarily repeated in the text.

Quantitative results should include relevant statistical values, while qualitative findings should be supported by sufficient and appropriate evidence.

Discussion

The discussion should:

interpret the principal findings;
explain why the findings occurred;
compare the findings with relevant previous studies;
relate the findings to the theoretical framework;
explain similarities or differences from previous research;
demonstrate the novelty and contribution of the study;
explain theoretical, managerial, professional, social, or policy implications;
identify the limitations of the study; and
provide directions for future research.

The discussion should not merely repeat the results without critical interpretation and synthesis.

12. Conclusion

The conclusion should directly answer the research objectives or questions and must be based on the findings presented in the manuscript.

The conclusion should include:

a concise summary of the principal findings;
the principal theoretical or practical contribution;
relevant implications;
limitations of the study, where appropriate; and
recommendations for future research or practice.

The conclusion should not contain new data, new citations, or claims that are not supported by the results.

13. Tables and Figures

All tables and figures must:

be numbered consecutively using Arabic numerals;
have clear and informative titles;
be referred to in the manuscript;
be placed near the relevant discussion;
include explanatory notes where necessary;
identify the source when adapted from another publication; and
be presented in a readable format.

Table titles should be placed above the table, while figure titles should be placed below the figure.

The information presented in tables and figures must be consistent with the narrative text.

Authors must ensure that tables and figures do not contain copyrighted material without appropriate permission.

14. Article Categories

Authors must select the article category that most accurately represents the submitted manuscript.

Research Article

A research article reports original empirical research conducted using quantitative, qualitative, mixed-methods, experimental, survey, case study, action research, or other recognized research approaches.

Review Article

A review article critically analyzes and synthesizes previous scholarly literature on a specific topic. Review articles should use a transparent and systematic literature search and selection procedure where applicable.

Conceptual Article

A conceptual article develops theories, concepts, frameworks, propositions, or hypotheses through critical analysis and synthesis of existing literature.

Technical Article

A technical article describes and evaluates a method, model, system, process, product, instrument, or service relevant to accounting, management, economics, or business.

Case Study

A case study presents an in-depth analysis of a specific organization, policy, business practice, managerial issue, accounting problem, or other relevant phenomenon.

The selected article category must be consistent with the manuscript’s objective, method, structure, and contribution.

15. Manuscript Submission Procedure

Authors must submit their manuscripts exclusively through the Journal of Accounting and Management Open Journal Systems platform.

Authors are required to register or log in to the journal website and complete all stages of submission through the New Submission menu.

The journal does not accept manuscripts submitted through email, WhatsApp, cloud storage links, or other communication channels. Manuscripts submitted outside the OJS platform will not be processed.

All stages of manuscript management, including:

initial submission;
editorial screening;
peer review;
revision;
editorial decision;
copyediting;
proofreading;
production; and
publication

must be conducted and properly documented through the OJS platform.

This procedure is implemented to ensure transparency, accountability, confidentiality, consistency, and traceability throughout the editorial and publication process.

The journal’s official email address may only be used for technical assistance, general inquiries, or communication concerning difficulties in accessing the OJS platform. Submission of a manuscript by email will not be considered a valid journal submission.

16. Submission Preparation Checklist

Before submitting a manuscript, authors must ensure that:

the manuscript is original and has not been previously published;
the manuscript is not under consideration by another journal;
all authors have approved the manuscript and its submission;
the manuscript corresponds to the journal’s focus and scope;
the manuscript follows the official JAM template;
the manuscript contains no author identity in the anonymized review file;
all author information has been entered completely into the OJS metadata;
all cited references are included in the reference list;
all references listed are cited in the manuscript;
DOI information has been included for references where available;
tables and figures are properly numbered and cited;
the manuscript has undergone language and formatting checks;
conflicts of interest and funding sources have been disclosed; and
all required supporting documents have been uploaded.

17. Peer-Review Process

All manuscripts that pass the initial editorial screening will undergo a double-blind peer-review process.

Each manuscript will normally be evaluated by at least two reviewers with relevant academic expertise.

The identities of authors and reviewers will be concealed from each other throughout the review process.

The editorial decision may include:

Accept Submission;
Revisions Required;
Resubmit for Review; or
Decline Submission.

The final decision regarding acceptance or rejection is made by the Editor-in-Chief or the assigned editor based on the reviewers’ recommendations, the quality of the manuscript, ethical considerations, and compliance with journal policies.

18. Manuscript Revision

Authors must submit a revised manuscript within the period specified in the editorial decision letter.

For minor revisions, authors should normally submit the revised manuscript within 14 days.

For major revisions, authors should normally submit the revised manuscript within 30 days.

When additional time is required, authors must request an extension through the OJS discussion feature before the revision deadline.

A revised manuscript submitted after the specified deadline without prior approval may be administratively closed. Authors who wish to continue the publication process may be required to submit the manuscript as a new submission.

When submitting a revision, authors must upload:

a clean revised manuscript;
a manuscript showing tracked changes or highlighted revisions, where requested; and
a point-by-point response to the reviewers’ and editors’ comments.

Each comment must be addressed clearly and respectfully. When an author does not follow a reviewer’s recommendation, an academic justification must be provided.

19. References and Citation Style

The journal uses the American Psychological Association 7th Edition citation style.

Authors are strongly encouraged to use reference management software such as Mendeley, Zotero, EndNote, or similar applications.

The reference list must:

contain only sources cited in the manuscript;
be arranged alphabetically by the surname of the first author;
follow APA 7th Edition consistently;
include DOI information in URL format where available;
prioritize relevant and credible academic sources; and
avoid references from unreliable, unverifiable, or predatory sources.

At least 80% of the references should be derived from primary scholarly sources, particularly peer-reviewed journal articles.

At least 70% of the references should have been published within the most recent five years, except for seminal theories or foundational references that remain academically relevant.

Authors should avoid excessive self-citation and should ensure that all cited sources are directly relevant to the manuscript.

When two or more works by the same author were published in the same year, lowercase letters should be added after the year, for example: 2024a, 2024b, and 2024c.

20. Examples of References

Journal Article

Evans, A. W. (2001). The assumption of equilibrium in the analysis of migration and interregional differences: A review of recent research. Journal of Regional Science, 30(4), 515–532. https://doi.org/xxxxx

Journal Article with DOI

Susena, K. C., Author, A. A., and Author, B. B. (2025). Article title. Journal of Accounting and Management, 2(1), 1–15. https://doi.org/10.xxxx/xxxxx

Book

Kartodirdjo, S., and Suryo, J. (1991). Sejarah perkebunan di Indonesia: Kajian sosial ekonomi. Aditya Media.

Chapter in an Edited Book

Putman, S. H. (1990). Equilibrium solutions and the dynamics of integrated urban models. In L. Anselin and M. Madden (Eds.), New directions in regional analysis (pp. xx–xx). Belhaven Press.

Translated Book

Scott, J. C. (1983). Moral ekonomi petani: Pergolakan dan subsistensi di Asia Tenggara (2nd ed.). LP3ES.

Website or Institutional Report

Institution Name. (2025). Title of report or webpage. URL

Authors must verify the accuracy and completeness of every reference before submission.

21. Research Ethics

Authors must comply with internationally accepted principles of research and publication ethics.

For research involving human participants, personal data, confidential organizational information, or other regulated subjects, authors must provide information regarding:

ethical approval;
the name of the approving ethics committee;
the approval number;
informed consent;
confidentiality protection; and
relevant permissions.

Authors must not engage in:

plagiarism;
data fabrication;
data falsification;
duplicate publication;
simultaneous submission;
inappropriate authorship;
citation manipulation;
undisclosed conflicts of interest; or
other forms of research and publication misconduct.

Suspected ethical violations will be handled in accordance with the journal’s publication ethics policy and relevant Committee on Publication Ethics principles.

22. Similarity Screening

All submitted manuscripts may be screened using plagiarism detection software.

The similarity report will be evaluated qualitatively by the editor. The assessment will consider the source, context, distribution, and nature of the similarity rather than relying exclusively on the overall similarity percentage.

Manuscripts containing substantial unattributed similarities, plagiarism, duplicate publication, or improper paraphrasing may be rejected.

Authors are responsible for ensuring that all quotations, paraphrases, data, tables, figures, and ideas derived from other sources are properly cited.

23. Authorship and Author Contributions

Authorship should be limited to individuals who have made substantial contributions to:

the conception or design of the study;
data collection;
data analysis or interpretation;
manuscript preparation or critical revision; and
approval of the final version.

All authors must accept responsibility for the integrity and accuracy of the published work.

Contributors who do not meet the criteria for authorship may be acknowledged in the acknowledgment section after obtaining their permission.

The manuscript must include an author contribution statement describing the contribution of each author.

24. Conflict of Interest

Authors must disclose any financial, institutional, professional, personal, or other interests that could influence the research or its interpretation.

When no conflict of interest exists, the manuscript should include the following statement:

The authors declare that there is no conflict of interest regarding the publication of this article.

25. Funding Statement

Authors must disclose all sources of financial support received for the research and publication of the manuscript.

The funding statement should include the name of the funding institution and the grant or contract number, where applicable.

When the study did not receive specific funding, the manuscript should include the following statement:

This research received no specific grant from any funding agency in the public, commercial, or not-for-profit sectors.

26. Data Availability

Authors should provide information regarding the availability of the data supporting the study.

Where appropriate, research data should be deposited in a trusted repository and accompanied by an accessible link or identifier.

When data cannot be made publicly available because of ethical, legal, confidentiality, or institutional restrictions, the reason must be clearly stated.

An example statement is:

The data supporting the findings of this study are available from the corresponding author upon reasonable request.

27. Copyright and Licensing

Authors retain the copyright to their published articles and grant the journal the right of first publication.

Published articles are distributed under the license specified in the journal’s copyright and licensing policy.

Authors are responsible for obtaining permission to reproduce copyrighted tables, figures, instruments, photographs, or other materials belonging to third parties.

28. Proofreading and Final Approval

After a manuscript has been accepted and prepared for publication, the corresponding author will receive a proof version through OJS.

Authors must carefully review:

author names;
affiliations;
email addresses;
title;
abstract;
tables;
figures;
references;
DOI;
volume and issue information; and
other publication metadata.

Corrections at the proofreading stage should be limited to typographical, formatting, and production errors. Substantial changes to the content, authorship, data, analysis, or conclusion will not normally be permitted.

The corresponding author must submit the corrected proof within the period specified by the production editor.